Macon-Bibb County; ad valorem tax for county purposes; provide a homestead exemption

County property-tax relief for Macon-Bibb senior homeowners

The law creates a Macon-Bibb County homestead tax break, subject to approval by more than half of votes cast in November 2026. With that approval, it applies to tax years beginning January 1, 2027. Homeowners ages 65–74 get $17,000 of assessed home value exempted; ages 75–84 get $32,000 exempted. Homeowners age 85 or older get their full assessed home value exempted. These amounts reduce taxable value, not the tax bill dollar-for-dollar; any remaining value stays taxable. The break covers county-purpose property taxes, including county debt payments, but not state, school, or municipal taxes. It replaces rather than adds to other county-purpose homestead exemptions. The homeowner or an agent must apply to the county tax commissioner and provide age and other eligibility information. The commissioner provides forms, and the exemption renews automatically while the home remains the recipient’s homestead. Recipients must report loss of eligibility. The county runs and pays for the election, publishes notice, and certifies results to the Secretary of State. Courts can compel election officials to perform their duties. Without voter approval or a properly conducted election, the act automatically repeals 365 days after the election date.